I recognize your frustration and acknowledge your concerns. When a check is written and applied to an income item, it should result in a debit to the income account and a credit to the bank account. I would be happy to provide more details about the incorrect report appearing in COGS, @tlenzmeier.

Since you've already verified that the item is correctly recorded in the correct account. I suggest performing a Verify and rebuild data in QuickBooks Desktop for Mac, this will check the common data issues in a company file and fix them. Here’s how:

Verify Your Company File Data

Before proceeding with the rebuild of your company file, it’s essential to use the verify tool in QuickBooks Desktop for Mac to check your company file for any errors or data corruption.

First is to navigate to File and then choose Utilities. Click on Verify Data, then press OK to close all open windows. If the message “Your data has failed the integrity check” appears, you will need to rebuild your file. If no issues are detected, your data verification is complete.

Rebuild Your Company File Data

After verifying and confirming errors or data damage, follow these steps to rebuild your company file:

1. Go to File, then select Utilities.

2. Choose Rebuild Data, then click OK to close all windows.

3. QuickBooks will prompt you to back up your file before the rebuild. Click OK to proceed with the backup or select Cancel if you wish to continue without backing up.
   * If no backup preferences are set, QuickBooks will suggest that you set them. Click on Backup Preferences, make any necessary changes, and then select OK.
   * Once the backup is complete, choose Show in Finder to locate the backup file, or just click OK if you’ve finished.

4. After the rebuilding process is done, click OK.

To ensure your file is completely error-free, verify your company file once more after the rebuild. Should any errors or damage still be present, consider rebuilding the file again.

For more detailed information, you can scan this article: Verify and rebuild data in QuickBooks Desktop for Mac.

However, if you've completed the suggested troubleshooting process, if the problem continues to persist, I advise reaching out to our Technical Support Team for additional assistance. They can conduct a more comprehensive investigation into the issue. Please reference the information provided in the attached article for various ways to get in touch with them.

Additionally, you can find their direct phone number, the hours during which they are available, and their support schedule at the bottom of the page, enabling you to contact them when it is most convenient for you. Get help with QuickBooks products and services.

You may check out this article to learn how to balance your checkbook and ensure they aligns with your actual bank and credit card statements: Reconcile accounts in QuickBooks for Mac.

Feel free to reach out if you have any further questions or concerns regarding transaction reports in QuickBooks Desktop for Mac. Just leave a comment below, and I'll be more than happy to assist you with the information you need. Take care and have a great day!